CT Computer Corporation,a Cash-Basis Taxpayer,sells Service Contracts on the Computers

CT Computer Corporation,a cash-basis taxpayer,sells service contracts on the computers it sells.At the beginning of January of this year,CT Corporation sold contracts with service to begin immediately: $$\begin{array} { | l | r | } \hline \text { One for three months } & \$ 200 \\\hline \text { One for } 20 \text { months } & 800 \\\hline \text { One for } 48 \text { months } & 4,000 \\\hline\end{array}$$ The amount of income CT Corporation must report for this year is

A) $200.
B) $1,000.
C) $1,680.
D) $5,000.